會計LCCI

課程內容

  • 初班 Elementary bookkeeping

LCCI會計課程初班為期16小時,教授 LCCI會計考試初級(LEVEL 1)程度會計。

  • Introduction

  • Club and Society Account

  • Day Books

  • Sales,Return,Outwards and Inwards

  • Depreciation of fixed Assets

  • Cash Book and Discount

  • Petty Cash Book

  • Capital and Revenue Expenditure

  • Journal Ledger

  • Columnar Day Books

  • Trial Balance

  • Final Adjustments-Prepayments, Accounts and Stock

  • Final Adjustments-Depreciation and Disposal of Assets

  • Final Adjustments-Provision for Doubtful Debts

  • Trading and Profit and Loss Account, Balance Sheet

  • Bank Reconciliation Statement

  • Errors in the Accounts

  • Receipts and Payments Account, Income and Expenditure Account

  • 中班 Intermediate bookkeeping

LCCI會計課程中班為期36小時,教授 LCCI會計考試中級(LEVEL 2)程度會計。

  • Bills of Exchange

  • Manufacaturing Accounts

  • Consignment Accounts

  • Suspense Accounts and Errors

  • Control Accounts

  • Branch Acccounts

  • Department Accounts

  • Stock Valuation

  • Provision and Reserves

  • Prime Entry Records

  • Partnership

  • Limited Liabilities Companies

  • Accounting Ratios

  • Depreciation

  • Non Trading Organisation

  • 高班 Higher accounting

LCCI會計課程高班為期36小時,教授 LCCI會計考試高級(LEVEL 3)程度會計。

 

  • Statments of Standard Accounting Practice (SSAPs)

  • SSAP 2 Disclosure of Accounting Policies

  • SSAP 6 Extraordinary items Prior year Adjustment

  • SSAP 9 Stocks and Work Progress

  • Methods of Stock Valuation

  • Contract Accounts

  • Statements of Source and Application of Funds and SSAP 10

  • SSAP 12 Accounting and Depreciation

  • Methods of Computing Depreciation\

  • SSAP 13 Accounting for Research and Development

  • Accounting for Goodwill and SSAP 22

  • Consolidated Accountsand SSAP 14

  • Published Accounts

  • Distributable Profit

  • Issues and Redemption of Shares and Debentures

  • Partnership Accounts

  • Company Accounts

  • Financial Budgeting

  • Accounting Ratios and Working Capital

  • Hire Purchase Accounts

  • Branch Accounts

  • Investment Accounts

  • Joint Venture Accounts

  • Sales or Return Accounts

  • Cash Flow Statements

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